As the authority will be performing valuable charitable and public functions and purposes in the exercise of the powers conferred upon it, the authority shall be required to pay no taxes or assessments by the state or by any county, municipality, authority, or political subdivision of this state upon any of the real or personal property acquired by it, or upon its activities in the operation or maintenance of any facility maintained or acquired by it, or upon any fees, rentals, or other charges for the use of such property or facilities, or upon any other income received by the authority. The said property, facilities, fees, rentals, charges, and income of the authority is exempt from levy and sale, garnishment, and attachment.
History. Code 1981, § 12-3-449 , enacted by Ga. L. 1983, p. 623, § 1.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1992, a comma was inserted following “garnishment” in the second sentence.
Structure Georgia Code
Title 12 - Conservation and Natural Resources
Chapter 3 - Parks, Historic Areas, Memorials, and Recreation
Article 7 - Public Authorities
Part 7 - Sapelo Island Heritage Authority
§ 12-3-441. Legislative Findings
§ 12-3-443. Creation; Power to Contract and Sue; Assignment to Department of Natural Resources
§ 12-3-444. Membership; Officers; Compensation; Quorum; Meetings
§ 12-3-447. Authority’s Property Not Subject to Adverse Possession or Prescription
§ 12-3-448. Authority Members Accountable as Trustees; Financial Records Required
§ 12-3-449. Authority and Property Exempt From Taxation, Levy and Sale, Garnishment, and Attachment
§ 12-3-450. Attorney General to Provide Legal Services